DEVELOPMENT OF METHODOLOGY OF MANAGEMENT ACCOUNTING AND CONTROL AT ENTERPRISES

The purpose of this study is to develop the methodology of management accounting and control in commercial organizations. Modern methods of management accounting are studied in the research work, existing control methods and their effectiveness in the market economy are analyzed. The methodology includes a comprehensive analysis of literary sources, empirical research in the form of surveys and interviews with managers of various commercial organizations, as well as the use of statistical data processing methods. The main findings of the study show that effective management accounting and control require the integration of innovative technologies such as accounting automation systems and data analysis. It was found that the use of modern information systems significantly increases the transparency and accuracy of accounting, which in turn facilitates the adoption of informed management decisions.

The study also shows that implementing a comprehensive internal control approach, including regular audits and internal reviews, can help reduce risks and improve an organization's financial stability.

The practical importance of the results lies in the possibility of their application in commercial organizations to improve resource management, optimize costs and increase overall business efficiency. The developed methodology can serve as a basis for creating more advanced management accounting and control systems adapted to the specifics of various industries.

Thus, this study makes a significant contribution to the development of the theory and practice of management accounting, offering new approaches and tools that help to improve the competitiveness of commercial organizations.